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Full-Text Articles in Business
Submitting The ‘Right’ Reflection, Catherine Murphy, Tom O'Mahony
Submitting The ‘Right’ Reflection, Catherine Murphy, Tom O'Mahony
Articles
While the benefits of reflection for students are well documented, there is a parallel body of research pointing to varying levels of engagement with reflection. Students on a four-year business information systems programme have to complete a reflection as part of their placement assessment. Using a constructivist qualitative methodology, this research explores the students' experience of reflecting with a view to identifying what supports could be useful to guide students in the future. Using semi-structured interviews, the students described a focus on description of activities and overall uncertainty on what to write. There are multiple possible interventions which could support …
A New Framework For Taxing Cryptocurrencies, Reuven S. Avi-Yonah, Mohanad Salaimi
A New Framework For Taxing Cryptocurrencies, Reuven S. Avi-Yonah, Mohanad Salaimi
Articles
This Article explores the tax law challenges associated with the taxation of cryptocurrencies and offers proposals to address such challenges. The Article addresses the proper tax treatment of different cryptocurrency transactions and activities. It examines various aspects associated with the taxation of cryptocurrency through its life cycle, starting from earning cryptocurrency, through its disposal or exchange. The Article also examines the tax treatment of two special crypto events, hard forks and airdrops. Specifically, this Article describes a proposal to tax cryptocurrencies based on their unique features. It argues that various ways of earning or receiving crypto tokens (for example, mining …